Freeman on the land queries
Freeman on the Land, sovereign citizen and common law groups suggest that people are only bound by the contracts and law that they have consented to, and that if they have not given consent, then they are not liable to pay Council Tax.
However, liability to pay Council Tax is not given by consent or via the existence of a contractual relationship with the council. It arises from legislation. Alleged rights under Common Law are not relevant to a liability to pay Council Tax and have no legal basis.
Liability for Council Tax is determined by the Local Government Finance Act 1992, a statute created by a democratically elected Parliament which has received the assent of the Crown. The Act provides the legal basis for a billing authority to charge Council Tax to fund essential local services and confirms who is liable to pay.
There are many misleading articles and templates regarding the legality of Council Tax. If you have concerns about your liability to pay Council Tax, then we would recommend that you seek proper independent legal advice before withholding payment.
Difficulties paying your Council Tax
If you're having difficulties paying your Council Tax, you can:
You can also challenge a liability decision through the Valuation Tribunal. You can find more information about how to do this by visiting the Valuation Tribunal Service website.
We do our best to answer all relevant enquiries about Council Tax. However, we reserve the right to refuse to respond to lengthy, spurious enquiries based on hypothetical arguments that have no basis in statute and which use our resources at the expense of other taxpayers.
The legislation that we use to determine Council Tax liability includes:
- the Local Government Finance Act 1992
- the Council Tax (Administration and Enforcement) Regulations 1992
Our position on common Freeman on the Land queries
I’m a Freeman on the Land and am not liable
Being a Freeman on the Land does not mean someone can choose which laws they adhere to and which they ignore.
Provide an autographed lawful contract with you, with both of our autographs
Some residents consider that Council Tax is a contract and requires a legal contract and signatures indicating an agreement. As already explained, Council Tax is a creature of statute, and a contract is not required. Therefore, any reference to the Companies Act, Contracts Act, Bills of Exchange Act or other acts regarding companies or contracts are irrelevant.
Provide evidence that I’ve agreed with you that you can lawfully collect an alleged debt from me
Neither a contract or an agreement between a resident and the council is required for the levy and recovery of Council Tax.
Provide evidence that I am lawfully obliged to pay Council Tax
The hierarchy as to who is the liable party for Council Tax purposes is contained within the Local Government Finance Act 1992. An individual’s agreement to paying Council Tax is not necessary.
Provide evidence that you have the lawful and contractual authority to use the legal fictional name of 'xxx' for the purposes of making money
Whether a name is legal or fictional is irrelevant for the purposes of Council Tax. Council Tax is charged and is payable by whoever the liable party is, which is determined by reference to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992.
Provide confirmation the debt exists lawfully
The issue of a Council Tax Demand Notice (the bill) creates the debt. A signature or agreement from a resident is not necessary for Council Tax. It's a tax, not a contract.
Provide documents containing a wet ink signature
A signature is not necessary for the billing of Council Tax, and no wet ink signature is mandatory on a court summons either. Previous case law has clarified that the use of a rubber stamp or electronic signature are both valid for the purpose of the court issuing a summons.
Send us your VAT details or provide a VAT invoice
It should be noted that Council Tax is deemed to be outside the scope of VAT so we're unable to provide a VAT invoice.
State whether you're a company or a corporation
Stockport Metropolitan Borough Council is a local authority within the public sector. It does not have a company number.
Whilst Dun & Bradstreet, which is a private company that provides credit ratings to assist investors and businesses, may have a D-U-N-S number detailed for us, this does not mean that Stockport Metropolitan Borough Council is a company.
You can establish whether a body is a company by checking on GOV.UK.